We are just at the point where DS is 100% out of diapers, day & night, & he'll be 4 in July.
We started with him at 2.5 & I have regretted that ever since. The "push" was because I really wanted him in preschool & he needed to be potty trained. About 2 weeks prior to the start date he was able to manage going pee, but definitely not poo. He never once had an accident at school, but the year that followed with potty training was definitely a learning curve for all of us.
I realize boys typically train at a slower pace than girls, but regardless, my one suggestion is to STOP. Accept that for whatever reason under the sun that she isn't willing to learn, forget the pull-ups & just put on cheapie diapers, and start having FUN with her. Stop asking about the potty, stop talking about it, just stop.
Get some library books that are FUN about the potty in general, not just about potty training. There are all kinds out there, trust me. Leave the little potty or the potty seat - or whatever you were using - leave that out so she can see it, touch it, whatever.
Watch HER for cues, not what you want her to do. Trust me, you'll see it & you'll have a lot less frustration if you start paying attention to your daughter & her personality with all of this than insisting on certain things to happen as well as being constantly frustrated. She is no doubt sensing your irritability / frustration with her. It certainly doesn't mean that's the only reason she's not potty trained yet, but it probably isn't helping.
Speaking from one who has just been down that same road, reconsider your plan, try to take some deep breaths & decide now what you want this experience to be like. It is not the worst thing in the world for a 3-yr old to be in diapers. But if you make it fun & INCLUDE HER in the process (she gets to pick out fun underpants, wear them in the house - regardless of the mess - put her dolly on the potty seat, read the books, etc.) then she may warm up to the idea a lot quicker.
It literally was like a "switch" for my son - like all of a sudden he understood what he was feeling like, what he needed to do when that feeling came, what would happen if he didn't. There's no way I could have "trained" him to do that where he fully understood it. And trust me - I TRIED!!
And yes, I did the rewards, the potty chart, the bribery bit, everything. Once he started being successful a few times in a row, that's when I started rewarding & it eventually worked. Even now, he'll get a small bit of ice cream when he makes a BM. But it took a long time to get here, regardless of my pushing, my consistency, etc.
I know it doesn't help that you had a much easier time with your first child - but this isn't your first child. She's a different creature all together - enjoy her for who she is & try to relax.